国内油气储量评估及信息披露与SEC对比分析

资源与产业 ›› 2009, Vol. 11 ›› Issue (2): 18-22.

国内油气储量评估及信息披露与SEC对比分析

刘超英^1，2，郭娜³，闫相宾¹

（1.中国石油化工股份有限公司石油勘探开发研究院，北京 100083 ； 2.中国石油大学资源与信息学院，北京 102249；3.中央财经大学会计学院，北京 100081）

收稿日期:2008-11-12 修回日期:2009-03-04 出版日期:2009-05-06 发布日期:2009-04-20
作者简介:刘超英（1980— ），男，博士，主要从事石油地质研究。E-mail：liucy1980@163.com

OIL-GAS RESERVE INFORMATION DISCLOSURE COMPARISON BETWEEN CHINA AND SEC

LIU Chao-ying^{1, 2}, GUO Na³, YAN Xiang-bin¹

(1.Institute of Petroleum Exploration and Development, SinoPec, Beijing 100083,China; 2.School of Resources and Information, China University of Petroleum, Beijing 102249, China; 3.School of Accountant, Central University of Finance and Economics, Beijing 100081, China)

Received:2008-11-12 Revised:2009-03-04 Online:2009-05-06 Published:2009-04-20

摘要/Abstract

摘要：

美国石油储量评估和信息披露制度与中国的差异直接影响着中国石油上市公司的信誉和股票价格，分析其差异性，对现阶段中国在海外上市的石油公司具有重要的现实意义。在借鉴美国石油天然气行业储量评估和信息披露方法，把握国际石油会计储量信息披露走向的基础上，本文分析国内储量评估与美国储量评估存在的差异。结合中国石油行业的特点，提出了中国石油会计储量评估和信息披露的可行处理方法。

关键词: 储量评估；信息披露；SEC

Abstract:

It is of significance to study to the difference between China and SEC in oil reserve estimation and information disclosure which directly affects the reputation and stock price of SinoPec. Based on the reference of SEC's methods of oil-gas reserve estimation and information disclosure, this paper analyzes the difference in estimating the oil-gas reserve between USA and China, and presents some workable means for China to estimate oil account reserve and to disclose information.

Key words:

reserve estimation; information disclosure; SEC

中图分类号:

TE155

刘超英郭娜闫相宾. 国内油气储量评估及信息披露与SEC对比分析[J]. 资源与产业, 2009, 11(2): 18-22.

LIU Chao-ying GUO Na YAN Xiang-bin. OIL-GAS RESERVE INFORMATION DISCLOSURE COMPARISON BETWEEN CHINA AND SEC[J]. Resources & Industries, 2009, 11(2): 18-22.

[1]	姜洪福师永民张玉广范正平师锋寇彧王磊. 全球火山岩油气资源前景分析[J]. 资源与产业, 2009, 11(3): 20-22.
[2]	师永民方国庆李全胜师锋鲁明春寇彧秦小双. 民和盆地油气资源前景分析[J]. 资源与产业, 2009, 11(3): 44-48.